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                                                                    Exhibit 23.5



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Amendment No. 2 to
the Registration Statement on Form S-4 of The Geon Company and M.A. Hanna
Company our report dated January 22, 1999 (relating to the financial statements
of O'Sullivan Corporation and Subsidiaries) included on page 5 of the Current
Report on Form 8-K/A of The Geon Company (File No. 1-11804) dated September 20,
1999. We also consent to the reference to our Firm under the caption "Experts"
in the aforementioned Registration Statement.



                        /s/ Yount, Hyde & Barbour, P.C.




Winchester, Virginia
July 25, 2000